<SEC-DOCUMENT>9999999997-21-000768-index.html : 20210324
<SEC-HEADER>9999999997-21-000768.hdr.sgml : 20210324
<ACCEPTANCE-DATETIME>20210218142002
ACCESSION NUMBER:		9999999997-21-000768
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210223
ACTION DATE:               	20210223
RECEIVED DATE:           	20210218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POTLATCHDELTIC CORP
		CENTRAL INDEX KEY:			0001338749
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				820156045
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SEC STAFF LETTER

	BUSINESS ADDRESS:	
		STREET 1:		601 WEST FIRST AVENUE
		STREET 2:		SUITE 1600
		CITY:			SPOKANE
		STATE:			WA
		ZIP:			99201
		BUSINESS PHONE:		(509) 835-1500

	MAIL ADDRESS:	
		STREET 1:		601 WEST FIRST AVENUE
		STREET 2:		SUITE 1600
		CITY:			SPOKANE
		STATE:			WA
		ZIP:			99201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	POTLATCH CORP
		DATE OF NAME CHANGE:	20060206

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Potlatch Holdings, Inc.
		DATE OF NAME CHANGE:	20050914
</SEC-HEADER>
<DOCUMENT>
<TYPE>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>